- 收帳和銷貨天數如果一直上升, 就要當心了!
- 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
- 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
- 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
- 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
- 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
| 應收帳款周轉率 QoQ YoY | 存貨周轉率 QoQ YoY | 平均收帳天數 QoQ YoY | 平圴銷貨天數 QoQ YoY | 應付帳款付現天數 QoQ YoY | 淨營業週期(日) QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 2.18 | -14.84 | -14.17 | 1.15 | 18.56 | -14.18 | 41.73 | 17.48 | 16.3 | 79.11 | -15.68 | 16.27 | 103.50 | -20.73 | -0.71 | 17.33 | 1520.49 | 5515.62 |
| 23Q3 (19) | 2.56 | 24.88 | -9.86 | 0.97 | 27.63 | -3.0 | 35.52 | -19.8 | 10.79 | 93.82 | -21.4 | 3.13 | 130.56 | -29.62 | 0.4 | -1.22 | 94.42 | 82.6 |
| 23Q2 (18) | 2.05 | -5.96 | -27.56 | 0.76 | -33.33 | -18.28 | 44.29 | 5.93 | 37.89 | 119.37 | 49.4 | 22.31 | 185.52 | 41.83 | 20.84 | -21.86 | -140.48 | 8.15 |
| 23Q1 (17) | 2.18 | -14.17 | -1.8 | 1.14 | -14.93 | 0.0 | 41.81 | 16.53 | 2.1 | 79.90 | 17.43 | 0.19 | 130.80 | 25.48 | -15.34 | -9.09 | -2740.62 | 73.1 |
| 22Q4 (16) | 2.54 | -10.56 | -4.87 | 1.34 | 34.0 | -21.64 | 35.88 | 11.92 | 5.34 | 68.04 | -25.21 | 27.51 | 104.24 | -19.84 | -9.84 | -0.32 | 95.44 | 98.87 |
| 22Q3 (15) | 2.84 | 0.35 | 18.33 | 1.00 | 7.53 | -46.52 | 32.06 | -0.19 | -15.5 | 90.97 | -6.79 | 86.68 | 130.04 | -15.29 | 27.97 | -7.01 | 70.55 | 53.11 |
| 22Q2 (14) | 2.83 | 27.48 | 1.07 | 0.93 | -18.42 | -58.85 | 32.12 | -21.56 | -1.14 | 97.60 | 22.38 | 142.42 | 153.52 | -0.63 | 159.37 | -23.80 | 29.56 | -275.52 |
| 22Q1 (13) | 2.22 | -16.85 | -0.45 | 1.14 | -33.33 | -22.45 | 40.95 | 20.23 | 0.49 | 79.75 | 49.46 | 28.67 | 154.50 | 33.63 | 163.88 | -33.79 | -19.82 | -176.48 |
| 21Q4 (12) | 2.67 | 11.25 | 45.11 | 1.71 | -8.56 | 47.41 | 34.06 | -10.23 | -31.28 | 53.36 | 9.5 | -32.23 | 115.62 | 13.78 | 55.76 | -28.20 | -88.63 | -152.15 |
| 21Q3 (11) | 2.40 | -14.29 | 2.13 | 1.87 | -17.26 | 37.5 | 37.94 | 16.77 | -1.89 | 48.73 | 21.04 | -27.21 | 101.62 | 71.68 | 28.96 | -14.95 | -210.25 | -155.74 |
| 21Q2 (10) | 2.80 | 25.56 | 42.86 | 2.26 | 53.74 | 40.37 | 32.49 | -20.27 | -30.13 | 40.26 | -35.04 | -28.87 | 59.19 | 1.09 | -42.93 | 13.56 | -69.31 | 2322.95 |
| 21Q1 (9) | 2.23 | 21.2 | 142.39 | 1.47 | 26.72 | -7.55 | 40.75 | -17.78 | -58.98 | 61.98 | -21.29 | 8.43 | 58.55 | -21.12 | -67.94 | 44.18 | -18.29 | 269.14 |
| 20Q4 (8) | 1.84 | -21.7 | 121.69 | 1.16 | -14.71 | -43.69 | 49.56 | 28.16 | -54.7 | 78.74 | 17.61 | 78.63 | 74.23 | -5.8 | -56.03 | 54.07 | 101.6 | 452.71 |
| 20Q3 (7) | 2.35 | 19.9 | 150.0 | 1.36 | -15.53 | -38.46 | 38.67 | -16.84 | -60.01 | 66.95 | 18.29 | 62.42 | 78.80 | -24.02 | -48.66 | 26.82 | 4496.72 | 272.25 |
| 20Q2 (6) | 1.96 | 113.04 | 83.18 | 1.61 | 1.26 | -45.97 | 46.50 | -53.2 | -45.24 | 56.60 | -0.98 | 85.27 | 103.71 | -43.21 | -32.41 | -0.61 | 97.66 | 98.39 |
| 20Q1 (5) | 0.92 | 10.84 | 55.93 | 1.59 | -22.82 | -42.18 | 99.35 | -9.19 | -35.43 | 57.16 | 29.67 | 73.05 | 182.63 | 8.18 | -17.83 | -26.12 | -70.38 | 26.13 |
| 19Q4 (4) | 0.83 | -11.7 | 0.0 | 2.06 | -6.79 | 0.0 | 109.41 | 13.13 | 0.0 | 44.08 | 6.94 | 0.0 | 168.82 | 9.98 | 0.0 | -15.33 | 1.54 | 0.0 |
| 19Q3 (3) | 0.94 | -12.15 | 0.0 | 2.21 | -25.84 | 0.0 | 96.71 | 13.88 | 0.0 | 41.22 | 34.93 | 0.0 | 153.50 | 0.03 | 0.0 | -15.57 | 59.02 | 0.0 |
| 19Q2 (2) | 1.07 | 81.36 | 0.0 | 2.98 | 8.36 | 0.0 | 84.92 | -44.81 | 0.0 | 30.55 | -7.51 | 0.0 | 153.45 | -30.96 | 0.0 | -37.99 | -7.44 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 153.87 | 0.0 | 0.0 | 33.03 | 0.0 | 0.0 | 222.26 | 0.0 | 0.0 | -35.36 | 0.0 | 0.0 |
| 應收帳款周轉率 YoY | 存貨周轉率 YoY | 平均收帳天數 YoY | 平圴銷貨天數 YoY | 應付帳款付現天數 YoY | 淨營業週期(日) YoY | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 7.05 | -15.57 | 4.50 | -17.13 | 51.78 | 18.52 | 81.06 | 20.7 | 126.15 | -1.61 | 6.68 | 0 |
| 2022 (9) | 8.35 | -25.18 | 5.43 | -23.41 | 43.69 | 33.57 | 67.16 | 30.41 | 128.21 | 57.86 | -17.36 | 0 |
| 2021 (8) | 11.16 | 133.96 | 7.09 | 21.4 | 32.71 | -57.28 | 51.50 | -17.56 | 81.22 | -40.05 | 2.99 | -15.77 |
| 2020 (7) | 4.77 | 69.75 | 5.84 | -51.62 | 76.57 | -41.12 | 62.47 | 106.51 | 135.49 | -25.2 | 3.55 | 0 |
| 2019 (6) | 2.81 | 4.07 | 12.07 | -6.8 | 130.05 | -3.86 | 30.25 | 7.35 | 181.14 | 67.83 | -20.84 | 0 |
| 2018 (5) | 2.70 | -16.41 | 12.95 | 13.7 | 135.27 | 19.56 | 28.18 | -12.05 | 107.93 | 29.3 | 55.52 | -10.02 |
| 2017 (4) | 3.23 | -24.0 | 11.39 | 3.36 | 113.14 | 31.79 | 32.04 | -3.29 | 83.47 | 24.58 | 61.70 | 18.72 |
| 2016 (3) | 4.25 | 0.47 | 11.02 | 25.37 | 85.85 | -0.48 | 33.13 | -20.23 | 67.00 | -9.55 | 51.97 | -3.26 |
| 2015 (2) | 4.23 | -16.57 | 8.79 | 9.74 | 86.26 | 19.86 | 41.53 | -8.81 | 74.07 | -6.12 | 53.72 | 39.13 |
| 2014 (1) | 5.07 | -26.52 | 8.01 | -14.33 | 71.97 | 35.97 | 45.54 | 16.68 | 78.90 | 17.95 | 38.61 | 54.01 |
